12 OTHER COMPREHENSIVE (LOSS) / INCOME GROUP Other Reserves Actuarial Reserves Total MUR m MUR m MUR m Year ended 30 September 2023 Items that will not be reclassified to profit or loss Remeasurement of post employment benefit (note 25) – (31.6) (31.6) Deferred tax on remeasurement of post employment benefit (note 26) – 2.1 2.1 – (29.5) (29.5) Items that may be reclassified subsequently to profit or loss Exchange difference on translation of foreign entities (27.5) – (27.5) Other comprehensive loss for the year, net of tax (27.5) (29.5) (57.0) Equity owners of the parent (23.4) (29.5) (52.9) Non controlling interest (4.1) – (4.1) (27.5) (29.5) (57.0) GROUP Other Reserves Actuarial Reserves Total MUR m MUR m MUR m Year ended 30 September 2022 Items that will not be reclassified to profit or loss Remeasurement of post employment benefit (note 25) – (22.0) (22.0) Deferred tax on remeasurement of post employment benefit (note 26) – 2.9 2.9 – (19.1) (19.1) Items that may be reclassified subsequently to profit or loss Exchange difference on translation of foreign entities 17.0 – 17.0 17.0 – 17.0 Other comprehensive income/(loss) for the year, net of tax 17.0 (19.1) (2.1) COMPANY Actuarial Reserves MUR m Year ended 30 September 2023 Items that will not be reclassified to profit or loss Remeasurement of post employment benefit (note 25) (31.0) Deferred tax on remeasurement of post employment benefit (note 26) 2.1 Other comprehensive loss for the year, net of tax (28.9) Year ended 30 September 2022 Items that will not be reclassified to profit or loss Remeasurement of post employment benefit (note 25) (20.9) Deferred tax on remeasurement of post employment benefit (note 26) 2.9 Other comprehensive loss for the year, net of tax (18.0) Other reserves Other reserves includes all foreign currency differences arising from the translation of the financial statements. Actuarial reserves The actuarial reserve represents the cumulative remeasurement of defined benefit obligation recognised. EXPLANATORY NOTES 30 SEPTEMBER 2023 142 CIM FINANCE ANNUAL REPORT
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